Naples Islands Garden Club

Nonprofit profile at a glance

EIN
900349436
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-EZ 2024, Form 990-N 2024
Location
Long Beach, CA, USA
Phone
5622436263
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$366,058
Expenses
$87,418
Assets
$364,313
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • Linda Frame (President)
  • Esther Duran (1st Vice President)
  • Maureen Schultz (2nd VIce President)
  • Deborah Smith (Past President)

People named in this filing

  • Linda Frame (President)
  • Esther Duran (1st Vice President)
  • Barbara Jordon (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Naples Islands Garden Club is a nonprofit organization dedicated to enhancing the beauty of the Naples community through horticulture, environmental stewardship, historic preservation, and civic beautification. The Club also promotes community involvement, gardening education, and fellowship among its members.Significant Activities The Club plans, funds, and maintains community beautification projects throughout Naples, including landscaped public spaces, street planters, tree wells, and Naples Elementary School gardens. It restores and preserves community landmarks, such as La Bella Fontana di Napoli, and partners with the City of Long Beach on public improvement projects within Naples. The Club also conducts educational programs, community service projects, gardening activities, fundraising events, and member meetings that support its charitable and beautification mission.

What it reported doing in 2025

The Naples Islands Garden Club enhances the Long Beach Naples community through beautification, preservation, and charitable outreach projects. During the year, the Club launched a capital fundraising campaign for the restoration of La Bella Fontana di Napoli and continued beautification efforts at Naples Plaza, Palm Grove, Naples Elementary School, and the planters and tree wells along 2nd Street. The Club also provided community service through the Spark of Love holiday gift card program, Bridges in Bloom, scholarships, Veterans Day recognition, and Luminaria. These projects promote civic pride, beautify public spaces, preserve community assets, and benefit residents throughout the Naples community.

Operating model

Revenue model
Donor-supported. 82% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 40
  • Transparency & Controls: 84
  • Accountability: 64
  • Sustainability: 85
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 15.7%; rating input score 16
  • Program expense ratio: 61.9%; rating input score 62
  • Fundraising efficiency: $195.26 raised per $1 spent on fundraising; rating input score 90; 90th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 10th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 76.1%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 4.17; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 142.6% per year; rating input score 100; 100th percentile among comparable filings
  • Asset growth: 126.5% per year; rating input score 100; 99th percentile among comparable filings

Details

  • Where the money goes: 15.7% of revenue deployed · 61.9% of spending went to programs
  • Governance: 13 of 13 board members independent · 1 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $53K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 38 of 39 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 16/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.